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Message:	: Don't apologize. I'm a hardline anti-transcoding person, but your situation is exactly the situation where transcoding is a good idea. : If I were you I'd either use <a href="http://www16.brinkster.com/napsterneoreneg/" target="_blank">RazorLame</a> to convert the MP3 to 24 or 32kbps, or I'd use WMA at 24 or 32kbps. I don't know if Windows Media Player can do this, but an MP3 player called <a href="http://classic.winamp.com/" target="_blank">Winamp</a> should be able to, if set up the output as Windows Media Output rather than DirectSound.